Interpretacja indywidualna z dnia 22.07.2020, sygn. 0114-KDIP4-1.4012.219.2020.1.AK, Dyrektor Krajowej Informacji Skarbowej, sygn. 0114-KDIP4-1.4012.219.2020.1.AK

Odliczanie części podatku naliczonego od wydatków inwestycyjnych i bieżących dotyczących infrastruktury wodociągowej i kanalizacyjnej oraz od wydatków związanych z rozliczaniem wody i ścieków według indywidualnie wyliczonego prewspółczynnika opartego na danych dotyczących ilości dostarczonej wody oraz ilości odebranych ścieków; korekta wieloletnia

Na podstawie art. 13 § 2a, art. 14b § 1 ustawy z dnia 29 sierpnia 1997 r. Ordynacja podatkowa (Dz. U. z 2019 r., poz. 900 z późn. zm.), Dyrektor Krajowej Informacji Skarbowej stwierdza, że stanowisko Wnioskodawcy przedstawione we wniosku z dnia 7 maja 2020 r. (data wpływu 7 maja 2020 r.), o wydanie interpretacji przepisów prawa podatkowego dotyczącej podatku od towarów i usług w zakresie:

• prawa do odliczenia części podatku naliczonego od wydatków inwestycyjnych i bieżących dotyczących infrastruktury wodociągowej i kanalizacyjnej oraz od wydatków związanych z rozliczaniem wody i ścieków według indywidualnie wyliczonego prewspółczynnika opartego na danych dotyczących ilości dostarczonej wody oraz ilości odebranych ścieków, tj. zastosowaniem klucza odliczenia wyliczonego według udziału liczby metrów sześciennych wody dostarczonej do odbiorców zewnętrznych/odbioru ścieków (czynności opodatkowane VAT) w liczbie metrów sześciennych wody dostarczonej ogółem/odbioru ścieków ogółem (tj. do odbiorców zewnętrznych i odbiorców wewnętrznych),
• obowiązku dokonywania korekty wieloletniej podatku naliczonego dotyczącej środków trwałych o wartości przekraczającej 15 000 zł oraz korekty rocznej podatku naliczonego dotyczącej nakładów poniżej 15 000 zł poniesionych na środek trwały,
• możliwości zastosowania przy dokonywaniu ww. korekt indywidualnie wyliczonego prewspółczynnika, opartego na kryterium udziału rocznego sumy określonych w m3 ilości wody dostarczanej/ścieków odprowadzonych w ramach transakcji zewnętrznych w sumie określonych w m3 ilości wody dostarczonej/ścieków odprowadzonych w ramach ogółu transakcji

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-moz-background-origin: initial; -moz-background-inline-policy: initial; height: 99.2pt;" valign="top" width="70"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="150"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="47"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="75"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="95"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="85"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="70"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="150"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="47"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="75"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="95"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="85"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="70"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="150"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="47"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="75"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="95"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="85"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="70"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="150"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="47"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="75"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="95"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="85"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 55.7pt;" valign="top" width="70"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; 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padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 72.55pt;" valign="top" width="95"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 72.55pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 72.55pt;" valign="top" width="76"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 72.55pt;" valign="top" width="85"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 72.55pt;" valign="top" width="70"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 21.25pt;" valign="top" width="150"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 21.25pt;" valign="top" width="47"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 21.25pt;" valign="top" width="75"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; 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border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 158.55pt;" valign="top" width="70"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 112.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="150"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 35.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="47"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.4pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="75"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 71.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="95"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="76"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 56.65pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="76"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 63.6pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="85"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 52.3pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 169.35pt;" valign="top" width="70"> style="margin-left: 0.25pt; 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background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 104.15pt;" valign="top" width="140"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 104.15pt;" valign="top" width="140"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 163.05pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 58.15pt;" valign="top" width="187"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 58.15pt;" valign="top" width="178"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 58.15pt;" valign="top" width="140"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 58.15pt;" valign="top" width="140"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 163.05pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 224.65pt;" width="187"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 224.65pt;" valign="top" width="178"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 224.65pt;" valign="top" width="140"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 224.65pt;" valign="top" width="140"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 163.05pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 26.85pt;" width="187"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 26.85pt;" width="178"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 26.85pt;" width="140"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 106.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 26.85pt;" width="140"> style="margin-left: 0.25pt; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; 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background: white none repeat scroll 0%; width: 118.55pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 63.75pt;" valign="top" width="158"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 34.8pt;" valign="top" width="154"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 34.8pt;" valign="bottom" width="154"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 34.8pt;" valign="bottom" width="154"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 118.55pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 34.8pt;" valign="bottom" width="158"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 52.3pt;" width="154"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 52.3pt;" width="154"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 52.3pt;" width="154"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 118.55pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 52.3pt;" width="158"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="154"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="154"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 115.2pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="154"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 118.55pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="158"> style="margin-left: 0.25pt; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 20.85pt;" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 20.85pt;" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 49.55pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 49.55pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 49.55pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.95pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.95pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.95pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.65pt;" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.65pt;" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 38.65pt;" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 86.65pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; 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width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="198"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.5pt;" width="205"> style="margin-left: 0.25pt; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="205"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="215"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="198"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="205"> style="margin-left: 0.25pt; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 56.3pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 42.25pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="205"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="215"> style="border-style: solid none none solid; border-color: windowtext -moz-use-text-color -moz-use-text-color windowtext; border-width: 1pt medium medium 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="198"> style="border-style: solid solid none; border-color: windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt medium; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 35.05pt;" valign="top" width="205"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 161.5pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="215"> style="border-style: solid none solid solid; border-color: windowtext -moz-use-text-color windowtext windowtext; border-width: 1pt medium 1pt 1pt; padding: 0cm; background: white none repeat scroll 0%; width: 148.8pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="198"> style="border: 1pt solid windowtext; padding: 0cm; background: white none repeat scroll 0%; width: 153.85pt; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial; height: 29pt;" width="205"> - według indywidualnie wyliczonego prewspółczynnika opartego na danych dotyczących ilości dostarczonej wody oraz ilości odebranych ścieków, tj. z zastosowaniem klucza odliczenia wyliczonego według udziału liczby metrów sześciennych wody dostarczonej do odbiorców zewnętrznych/odbioru ścieków (czynności opodatkowane VAT) w liczbie metrów sześciennych wody dostarczonej ogółem/odbioru ścieków ogółem (tj. do odbiorców zewnętrznych i odbiorców wewnętrznych)?